The present invention relates to a process for preparing a hard butter, which comprises conducting transesterification between one or more selected from the group consisting of straight-chain saturated C16-22 fatty acids and lower alcohol esters thereof and a triglyceride having oleoyl group and/or linoleoyl group at the 2-position with an action of a granulated powder lipase comprising a lipase derived from Rhizopus oryzae and/or Rhizopus delemar and a soybean powder, and removing the granulated powder lipase after the transesterification. The process is industrially suitable process for preparing a hard butter, which have excellent properties as a cacao butter equivalent.
